11. Which of the following statements is correct: A Manufacturing overhead includes all manufacturing costs except Direct Materials and Direct Labor. B. Manufacturing overhead does not include manufacturing costs. C. Selling and Administrative costs cannot be direct or indirect costs. D. Selling and Administrative costs are manufacturing costs. 12. Which of the following statements is correct: A. Manufacturing overhead includes Direct Materials and Direct Labor. B. Manufacturing overhead does not include manufacturing costs. C. Selling and Administrative costs cannot be direct or indirect costs. D. Selling and Administrative costs are non-manufacturing costs